Harmonized System

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Section V > Chapter 27 > Heading 2708

Explanatory notes

… coal tars or other mineral tars. It contains a small proportion of heavy tar oils. It is black or brown in colour … remains in this heading. Pitch coke is the final residual product left from the distillation of either high …

Section V > Chapter 27 > Heading 2703

Explanatory notes

… crushed peat, peat litter, etc., used in stables, for soil improvement or for other purposes. Mixtures of peat and sand … elements nitrogen, phosphorus or potassium. Such products are generally used as potting soils. However, the … not cover  : (a)   Fibres of peat (known as “berandine”) prepared for textile use ( Section XI ). (b)   Flower pots …

Section XIV > Chapter 71 > Heading 7107

Explanatory notes

… not further worked than semi-manufactured. Metal clad with precious metal (including base metal inlaid with precious metal) is defined in Note 7 to this Chapter and the … plates, sheets, strip, tubes or pipes. In general, the provisions of Explanatory Note to heading 71.06 also apply, …

Section VIII > Chapter 42 > Heading 4201

Explanatory notes

… as stirrups, bits, horse brasses and buckles, separately presented (generally Section XV ) and decorations such as plumes for circus animals (classified in their own appropriate headings). (b)   Harness for children or adults …

Section VII > Chapter 39 > Heading 3918

Explanatory notes

… ). It should be noted that this heading includes articles printed with motifs, characters or pictorial representations, which are not merely subsidiary to the primary use of the goods (see Note 2 to Section VII). …

Section I > Chapter 4 > Heading 0401

Explanatory notes

… cream, whether or not pasteurised, sterilised or otherwise preserved, homogenised or peptonised; but it excludes milk … or acidified milk and cream ( heading 04.03 ). The products of this heading may be frozen and may contain the … qualitative and quantitative composition as the natural products. …

Section IX > Chapter 45

Explanatory notes

… rugged than that of virgin cork. Cork is light, elastic, compressible, flexible, waterproof, rotproof, and a bad conductor of heat and sound. This …

Section VI > Chapter 38 > Heading 3818

Explanatory notes

… with, for example, boron or phosphorus, generally in a proportion of the order of one part per million, provided they are in the form of discs, wafers or similar … certain additives (e.g., germanium, iodine) generally in a proportion of a few per cent, with a view to their use in …

Section V > Chapter 25 > Heading 2526

Explanatory notes

… touch. Natural steatite of this heading may be shaped or processed in the same ways as the stones of heading 25.15 … Note to that heading) and may be submitted to the processes allowed by Note 1 to this Chapter. Soapstone is a … steatite. Talc of this heading may be submitted to the processes allowed by Note 1 to this Chapter. The more …

Section II > Chapter 10 > Heading 1007

Explanatory notes

… as sudanensis (sudanense) or sweet sorghums (which are used primarily for the manufacture of syrup or molasses) such as saccharatum . When presented as seeds for sowing, these products are classified in heading 12.09 . Otherwise, forage …

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